Hello,
Based on the attached SAS data file (in the zip file), I need to match Big R/Little R (Big_R variable, Big R = 1 and Little R = 0) based on the following:
1. Same fyear (fyear variable).
2. Same 2-digit SIC (SIC variable).
3. Same Effect (Positive or Negative) (Effect variable)
4. Same Restatement Types (Accounting, Fraud, Errors, and OtherIssues variables). If there is a , in between restatement types, then that indicates that there is more than 1 type of restatement. For example, if a Little R has two types of restatements (1,2) and a Big R has one type of restatement (1), then that is OK for a match. However, if it is the opposite (where Big R has more restatement types than Little R, then that CANNOT qualify for a match). The types have to match as well. For example, if Big R only has 1 restatement type (1) and Little R has 3 (2,3,4), then that CANNOT qualify for a match since the restatement type of Big R is not included in the restatement types of Little R.
5. Closest in ln Assets (lnAssets variable)
6. Closest in ROA (ROA variable)
In other words, if conditions 1 through 4 are met (matches) then I need a Big R/Little R match based on conditions 5 and 6.
Thanks so much - I really appreciate this!
Jadallah
